Landfill Disposals Tax (Wales) Act 2017

60 Disclosure of information to WRA

(1) A person within subsection (2) may disclose information to WRA for the purpose of assisting it in the collection and management of the tax.

(2) The persons are—

(a) a county council or county borough council in Wales;

(b) the Natural Resources Body for Wales.

(3) A disclosure under this section does not breach—

(a) any obligation of confidence owed by the person making the disclosure, or

(b) any other restriction on the disclosure of information (however imposed).

(4) But nothing in this section authorises a disclosure which—

(a) contravenes the Data Protection Act 1998 (c. 29), or

(b) is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 (c. 25).

(5) Until the repeal of Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23) by paragraphs 45 and 54 of Schedule 10 to the Investigatory Powers Act 2016 (c. 25) is fully in force, subsection (4)(b) has effect as if it included a reference to that Part.

(6) Nothing in this section affects any power of any person to disclose information that exists apart from this section.

(7) Regulations may amend subsection (2) to add, modify or remove a reference to a person or to a description of persons.